https://www.taxtmi.com/caselaws?id=768178 The Punjab and Haryana HC deferred ruling on the constitutional validity of Section 168A of the CGST Act, 2017, which was inserted through the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. The court noted that the SC had issued notice in a related SLP challenging the same provision and notifications extending compliance timelines under Section 73(10) during COVID-19. The HC held that all connected cases would be governed by the SC's final judgment in the pending matter, with interim orders continuing until the SC's adjudication. en-us Wed, 12 Mar 2025 00:00:00 +0530 Fri, 06 Jun 2025 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768178 The Punjab and Haryana HC deferred ruling on the constitutional validity of Section 168A of the CGST Act, 2017, which was inserted through the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. The court noted that the SC had issued notice in a related SLP challenging the same provision and notifications extending compliance timelines under Section 73(10) during COVID-19. The HC held that all connected cases would be governed by the SC's final judgment in the pending matter, with interim orders continuing until the SC's adjudication. Case-Laws GST Wed, 12 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768178